20260626_PART_Keterbukaan Informasi terkait Aksi Korporasi_32104911_lamp2.pdf

       First Trading Day Without Dividend Rights (Ex Dividend) – Cash
  7                                                                             8 July 2026
       Market
  8    Cash Dividend Payment Date                                              24 July 2026

4. Distribution Procedures
   a. The cash dividend will be paid no later than 24 July 2026 to shareholders whose names
      are recorded in the Company’s Register of Shareholders (DPS) as of 7 July 2026 at
      16:00 Indonesian Western Time (WIB).
   b. For shareholders whose shares are held in collective custody at PT Kustodian Sentral
      Efek Indonesia (“KSEI”), the cash dividend will be distributed by KSEI on 24 July 2026
      through the Securities Company and/or Custodian Bank where the shareholder
      maintains a securities account. Confirmation of the cash dividend distribution results will
      be submitted by KSEI to the relevant Securities Company and/or Custodian Bank.
      Shareholders will subsequently receive dividend distribution information from the
      Securities Company and/or Custodian Bank where they maintain their securities
      account. For shareholders whose shares are not held in KSEI collective custody (scrip
      shareholders), the cash dividend will be transferred directly to the shareholder’s bank
      account.
   c. No Income Tax will be withheld on cash dividend payments to Domestic Taxpayers
      (“WPDN”), whereas Income Tax will be withheld on cash dividend payments to Foreign
      Taxpayers (“WPLN”) in accordance with the tax regulations applicable on the Record
      Date. Fulfillment of Income Tax obligations on dividends received by WPDN
      shareholders is the responsibility of, and shall be carried out by, each respective WPDN
      shareholder.
   d. Corporate WPDN shareholders who have not yet submitted their Taxpayer Identification
      Number (NPWP) to the Securities Company and/or Custodian Bank where they maintain
      their securities account are required to submit their NPWP to KSEI through the relevant
      Securities Company and/or Custodian Bank no later than 7 July 2026 at 16:00 WIB.
   e. WPLN shareholders whose country of residence has a Double Taxation Avoidance
      Agreement (“DTAA”/Tax Treaty) with the Republic of Indonesia may apply the reduced
      withholding tax rate under the relevant treaty, instead of the standard 20% withholding
      tax rate, provided they meet the requirements set out in Director General of Taxes
      Regulation No. PER-25/PJ/2018 dated 21 November 2018 concerning Procedures for
      the Application of Tax Treaties. This requires submitting to KSEI an original Certificate
      of Domicile (“SKD”) for the WPLN in the form of a properly completed, signed, and duly
      legalized DGT Form from the competent authority of the treaty partner country (or, if
      unavailable, an original Certificate of Residence (“CoR”) in English), in accordance with
      KSEI’s requirements. However, if the WPLN has already transacted during the current
      year and has previously submitted an original DGT Form accompanied by a CoR to a
      Taxpayer in Indonesia, the DGT-based SKD may be replaced with a soft copy of the
      SKD Receipt registered on the official eSKD website. If the required documents are not
      submitted by the deadline set by KSEI, the cash dividend payment to the relevant WPLN

        shareholder will be subject to Article 26 Income Tax withholding at the highest rate of
        20%.
   f.   Under current tax regulations, dividends received by Resident Individual Taxpayers
        (“WPOPDN”) are no longer subject to Income Tax withholding and may be treated as
        non-taxable income, provided they are reinvested within the territory of the Republic of
        Indonesia as stipulated in Government Regulation No. 9 of 2021 and its amendments
        (“PP9”), Minister of Finance Regulation No. 18 of 2021 and its amendments (“PMK18”),
        and their implementing tax regulations. Alternatively, WPOPDN may elect to be subject
        to a final Income Tax of 10% pursuant to Law of the Republic of Indonesia No. 7 of 1983
        concerning Income Tax, as most recently amended by Law of the Republic of Indonesia
        No. 7 of 2021 (“Income Tax Law”), Article 17 paragraph (2c)*, without being required to
        reinvest within the territory of the Republic of Indonesia. If a WPOPDN elects to treat
        the dividend received as non-taxable income but fails to carry out the reinvestment in
        accordance with the provisions and procedures set out in PP9 and PMK18, the relevant
        dividend will also become subject to the final 10% Income Tax under Article 17
        paragraph (2c)* of the Income Tax Law.
* The final Income Tax on such dividends must be self-remitted by the WPOPDN no later than the 15th
(fifteenth) day of the month following the month of the Recording Date.

   g. Income Tax withholding will be carried out in accordance with the tax regulations in effect
      on the Record Date. If new tax regulations are issued after the Income Tax withholding
      has been carried out but apply retroactively to the Record Date, and this results in an
      overpayment of withheld Income Tax, the resolution of such overpayment will be carried
      out through the tax refund mechanism for tax that should not have been payable, in
      accordance with the applicable tax regulations (as of the date of issuance of this
      announcement, namely Minister of Finance Regulation No. 81 of 2024), to be carried
      out by each affected shareholder.
   h. For shareholders whose shares are held in KSEI collective custody, evidence of cash
      dividend tax withholding (in PDF file format) may be obtained from the Securities
      Company and/or Custodian Bank where the shareholder maintains a securities account.
      The Securities Company and/or Custodian Bank will obtain such tax withholding
      evidence from the Company’s Securities Administration Bureau (BAE), namely PT Bima
      Registra, Satrio Tower, 9th Floor A2, Jalan Prof. Dr. Satrio Blok C4, Kuningan,
      Setiabudi, South Jakarta, 12950, Telephone (021) 2598 4818, Email:
      info@bimaregistra.co.id.
   i.   Securities Companies and/or Custodian Banks holding electronic records for the
        Company’s shares in KSEI collective custody are requested to submit shareholder data
        and their tax status documents to KSEI within one (1) exchange trading day after the
        recording date of the Register of Shareholders, or in accordance with KSEI’s applicable
        provisions.
   j.   Should any tax-related issues or claims arise in the future regarding cash dividends that
        have already been paid to and received by shareholders whose shares are held in KSEI
        collective custody, beyond the conditions described in the points above, such matters
        should be resolved with the relevant Securities Company and/or Custodian Bank where

       the shareholder maintains a securities account, with reference to the applicable tax
       regulations.

This announcement constitutes an official notification from the Company. The Company will
not issue any separate notification letter to shareholders.

                                Tangerang, 29 June 2026
                           PT CIPTA PERDANA LANCAR TBK

                                     Board of Directors